分配利润

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。

The Company that has made profits in the reporting period but did not present the advance plan for cash profit allocation shall explicitly explain the reasons, and also explain the purposes and the use plan for the undistributed profits.

对于本报告期内盈利但未提出现金利润分配预案的公司，应详细说明原因，同时说明公司未分配利润的用途和使用计划。

Article 4 After January 1, 2008, the distribution of the equity investment gains such as dividend and bonus from the accumulative undistributed profits in 2007 and previous years among resident enterprises shall be handled according to Article 26 of the Enterprise Income Tax Law and Article 17 and 83 of the Implementing Regulations.

四、2008年1月1日以后，居民企业之间分配属于2007年度及以前年度的累积未分配利润而形成的股息、红利等权益性投资收益，均应按照企业所得税法第二十六条及实施条例第十七条、第八十三条的规定处理。

Don't allotment profits:Is a merger journalize of mistake, influence we audit profits, should account it into income tax.

未分配利润：为合并分录时的错误，影响我们对利润的审计，应将其计入所得税。

The discretion of directors is to be exercised in the choice of means to attain that end and does not extend to a change in the end itself, to the reduction of profits or to the nondistribution of profits among stockholders in order to devote them to other purposes.

董事的权力是为了这个目的而使用的。董事的自由裁量权只能用于选择达到这个目的的手段，而不能用于改变这个目的本身，不能减少利润或者为了将其用于其他目的而不向股东分配利润。

At the time of Hugh Gaitskell's 1951 budget, the profits tax was 50% for distributed profits and 10% for undistributed profits.

在1951年休·盖茨克尔预算案期间，分配利润和未分配利润承担的税率分别是50%和10%。

A great part of state-owned enterprises' profit is from monopoly in essential, and the undistributed profit is free cash flow which is controlled by managers.

内容提要大部分国有企业利润本质上是垄断利润，国有企业未分配利润是国有企业管理者支配的富余现金流量。

The undistributed profits refer to the undistributed profits or uncovered deficit of any previous year.

未分配利润：商业银行以前年度实现的未分配利润或未弥补亏损。

For undistributed profits, it is required to state the distribution of profits and the increase/decrease of undistributed profits during the reporting period.

未分配利润，说明报告期利润分配情况以及未分配利润的增减变动情况。

Sino and foreign shareholders shall be entitled to demand the enterprises to distribute profits ipso jure, but when the enterprises make decisions on the profit distribution program, they shall abide by the laws, administrative regulations and other relevant provisions provided for by financial departments of the State Council, and shall also carry out plenary negotiation.

二、中外各方股东依法有权要求企业分配利润，但在决定企业利润分配方案时，应当遵循法律、行政法规和国务院财政部门的有关规定，并进行充分协商。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。